Clause 13 of Tax Audit

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Clause 13 of Tax Audit – Points to be reported -Difference between ICDS Vs Accounting Standards

INCOME TAX / By Anil Kumar Tenneti / January 4, 2022 January 4, 2022 / Clause 13 of Tax Audit, Clause 13(d), Clause 13(e), Clause 13(f) of Form 3CD, Form 3CD, ICDS India, TAX AUDIT

ICDS were issued and implemented w.e.f FY 2016-17 by the Government of India in exercise of the power conferred to it under 145(2) of Income Tax Act, 1961. In order to ensure adequate compliance, Form 3CD was amended by insertion of Clause 13 for the Tax Auditor to verify the compliance. Clause 13 (d) to …

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